M/s. Universal Enterprises v. Assistant Commissioner of GST (St)
Case brief
What is this about?
GST registration cancellation; Form GST REG-19; Ref.No.ZA3301262793889; revocation application dated 06.02.2026; writ of certiorarified mandamus; Article 226 Constitution of India; impugned order quashed; direction to decide revocation on merits expeditiously; fair opportunity to be heard; disposed at admission stage with consent; no costs; connected WMP closed; M/s. Universal Enterprises Basheer Ahmed vs Assistant Commissioner of GST (ST) Thiruverkadu Assessment Circle; Madras High Court; Justice C. Saravanan; WP No. 10673 of 2026; WMP No.11581 of 2026; decided 23-03-2026.
What did the court decide?
Impugned order in Form GST REG-19 dated 29.01.2026 quashed; respondent directed to pass appropriate orders on merits as expeditiously as possible on the petitioner's revocation application dated 06.02.2026, affording a fair opportunity to be heard; no costs; connected WMP No.11581 of 2026 closed.